This deposit by you on your goddaughter's behalf will be a gift of $6,000 to your goddaughter and a Roth IRA contribution by your goddaughter. Your goddaughter must be eligible to make this contribution, otherwise the contribution is subject to an excess-contribution penalty on your goddaughter's tax return.
If your goddaughter uses TurboTax to prepare her tax return, she should enter the $6,000 contribution to allow TurboTax to determine if she is eligible to make the contribution and to determine if this retirement contribution by her qualifies her for a Retirement Savings Contributions Credit.
